TAX & LICENSE / STATE TAX SYSTEM
State Income Tax
Ohio’s individual income tax law is based closely on federal income tax regulations. Credits and exemptions apply to taxable income. Taxpayers add and subtract adjustments and apply Ohio’s graduated tax rates to the remaining amount. For more information or answers to specific questions, contact:
Ohio Department of Taxation
Income Taxpayer Services
800-282-1780
www.tax.ohio.gov
Frequently Requested Numbers
Problem Resolution
614-466-0832
Municipal Income Tax
Municipalities in Ohio are able to impose a maximum 1 percent tax rate without voter approval on wages, salaries, and other compensation. This applies to local residents but also non-residents who earn income in the municipality. Rates vary but range from 0.587 percent to 5.925 percent, although more than half of the current rates are 1 percent. Forms and information are provided by municipalities. However, the Ohio Department of Taxation provides an Internet directory for contacting the cities and villages in Ohio with a municipal income tax to obtain forms and information:
Municipal Directory
www.tax.ohio.gov/municipalities/municipal_income_tax_forms.aspx
School District Tax
Ohio also allows school districts to impose a tax on the income of residents within the district, with current rates ranging from 0.50 to 2.00 percent. Currently, only select districts in Lorain, Geauga, and Wayne counties impose this tax. Specific school district names and tax rates are available on the Department of Taxation website:
School District Tax Rates
www.tax.ohio.gov/tax_analysis/tax_data_series/school_district_data/publications_tds_school.aspx
Sales & Use Tax
Ohio imposes a 5.5 percent sales and use tax rate. Use tax applies to goods that are purchased outside of Ohio (such as Internet transactions and catalog sales) that were not taxed but were used in Ohio. Sales taxes are collected at the retail level; use taxes must be paid directly to the state. For more information or answers to specific questions, contact:
Sales & Use Tax Division
888-405-4039
www.tax.ohio.gov/sales_and_use.aspx
Real Property Tax
Real property in all counties is appraised every six years and property values are updated in the third year following the reappraisal. The taxable value is 35 percent of true market value, and tax rates vary with the jurisdiction (municipality, township, county, and school district). Low-income senior residents may qualify for the homestead exemption. For details or answers to specific questions, contact your county auditor’s office:
Cuyahoga County
216-443-7010
http://fiscalofficer.cuyahogacounty.us
Geauga County
440-285-2222
www.auditor.co.geauga.oh.us
Lake County
800-899-5253
www.lakecountyohio.org/auditor
Lorain County
440-329-5207
www.loraincounty.com/auditor
Medina County
330-725-9754
www.medinacountyauditor.org
Portage County
330-297-3561
https://www.co.portage.oh.us/treasurer-brad-cromes-cgfm/pages/tax-rates
Stark County
330-451-7357
www.starkcountyohio.gov/auditor
Summit County
330-643-2636
http://fiscaloffice.summitoh.net
Wayne County
330-287-5430
www.waynecountyauditor.org
Estate Tax
Ohio estate tax is levied against the value of a resident decedent’s gross estate less deductions and. For more information, contact:
Estate Tax Information
800-977-7711
www.tax.ohio.gov
